Current law provides an excise tax exemption for up to one gallon, or 4 liters, of alcohol beverages brought by air passengers into the state from a foreign country. The act expands the exemption to all individuals entering the state from another state or a foreign country and allows alcohol beverages to be brought into the state, for personal use and not for sale, up to the following amounts:
- 2.25 gallons of malt liquor and hard cider;
- 9 liters of vinous liquor; and
- 6 liters of spirituous liquor.
(Note: This summary applies to this bill as enacted.)